THE OBJECT AND TAX BASE OF SOCIAL TAX IN UZBEKISTAN: A COMPREHENSIVE LEGAL AND ECONOMIC ANALYSIS

Authors

  • Ismoilova Noila Xurshid kizi, Turayev Alijon Akmal ugli Student of Samarkand institute of economics and service, Acting associate professor of the department of “Investment and Innovations”, PhD

Keywords:

social tax, taxable object, tax base, labor remuneration, payroll taxation, Uzbekistan tax system

Abstract

 This article provides a comprehensive analysis of the object and tax base of social tax in the Republic of Uzbekistan under the 2026 tax legislation. The study examines the legal framework governing social tax and explores its economic implications, particularly its relationship with labor remuneration and employment practices. The research identifies that the taxable object arises from labor relations, while the tax base is formed by the total remuneration paid to employees. The paper also evaluates recent reforms aimed at expanding the taxpayer base and improving tax administration. It is concluded that social tax plays a crucial role in ensuring stable financing of social protection systems, while also influencing labor market dynamics and formalization processes.

References

Tax Code of the Republic of Uzbekistan. (2026). Official text with amendments and additions.

PricewaterhouseCoopers (PwC). (2026). Uzbekistan – Other Taxes (Social Tax).

PricewaterhouseCoopers (PwC). (2026). Uzbekistan – Significant Developments.

(Social tax extended to new taxpayer categories including entrepreneurs and family businesses)

Tax Legal Uzbekistan. (2026). Social Tax and Personal Income Tax.

(Social tax base consists of employer’s remuneration expenses such as wages and bonuses)

Tax Legal Uzbekistan. (2026). Tax System in Uzbekistan.

(Social tax is calculated based on total payroll expenses and paid monthly)

Ernst & Young (EY). (2026). Uzbekistan Tax Updates Effective from 2026.

(Recent amendments to tax legislation and reforms affecting taxation structure)

KPMG. (2026). Tax Incentives and Social Tax Reductions in Uzbekistan.

(Preferential social tax rates for specific sectors such as textile and creative industries)

Yuz.uz. (2026). Minimum Social Tax for Self-Employed Increased.

(New rules for voluntary social tax payments and minimum thresholds)

Chronicle Uzbekistan. (2026). Social Tax Reform for Self-Employed Individuals.

(Introduction of minimum payment linked to pension rights and social protection)

Kun.uz. (2025). Uzbekistan Tax Policy for 2026.

(Stability of social tax rate at 12% for most taxpayers)

UzDaily.uz. (2025). Implementation of the State Budget Law 2026.

(Distribution of social tax revenues across pension and social funds)

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Published

2026-03-30

How to Cite

Ismoilova Noila Xurshid kizi, Turayev Alijon Akmal ugli. (2026). THE OBJECT AND TAX BASE OF SOCIAL TAX IN UZBEKISTAN: A COMPREHENSIVE LEGAL AND ECONOMIC ANALYSIS. Ethiopian International Journal of Multidisciplinary Research, 13(03), 1320–1323. Retrieved from https://www.eijmr.org/index.php/eijmr/article/view/5814

Issue

Vol. 13 No. 03 (2026): Volume 13 Issue 03

Section

Articles